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Retinere impozit la sursa in cazul in care nu se prezinta dovada sediului permanent

valabil la 02 Oct 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: O firma romaneasca (beneficiar) are un contract de prestari servicii cu o firma bulgareasca (prestator) pentru instalarea si constructia unui parc fotovoltaic in Romania. Firma bulgareasca are cod de tva in Romania. Constructia a inceput pe 26.09.2023. Avem certificate de rezidenta fiscala atat pentru anul 2023, cat si pentru anul 2024. Conform conventiei de evitare a dublei impuneri RO-BG, pe 26.09.2024 expira cele 12 luni de activitate continua pe teritoriul Romaniei si interpretam ca firma bulgareasca trebuie sa isi faca sediu permanent.1. In cazul in care firma romaneasca nu primeste dovada sediului permanent, este nevoie de retinere la sursa?2. Care este temeiul legal?3. Plata facturii bulgaresti din 29.09.2024 trebuie facuta cu suma impozitului retinut in minus?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 068

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

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Intrebari similare din categoria Locul livrarii/prestarii

07Ian2025

Regim fiscal pentru achizitie intracomunitara servicii de consultanta

de Amelia Dumitras valabil la 07 Ian 2025
Intrebare: Firma din Romania platitoare de TVA primeste de la o firma din Cipru, neplatitoare de TVA, o factura cu data din decembrie 2024, in baza unui contract de consultanta, in valoare de 100.000 euro. Factura este emisa cu taxare inversa, iar societatea emitenta nu doreste sa refaca factura. Cum se inregistreaza in contabilitate si in declaratia 390? Se poate considera integral cheltuiala ...
23Dec2024

Achizitie intracomunitara de bunuri in alt stat membru urmata de livrare locala

de Monica Cernea valabil la 23 Dec 2024
Intrebare: O societate cu sediul in Romania si inregistrata in scopuri de TVA factureaza unei alte societati din Romania, inregistrata in scopuri de TVA, bunuri fara TVA. Pe factura se mentioneaza ca bunurile sunt transportate din Germania in Ungaria. Ulterior, noi trebuie sa facturam unei societati inregistrate in scopuri de TVA in Romania, care are santier in Ungaria. Cum ar trebui sa facturam: cu TVA ...
22Dec2024

Activitate de conducator auto in Germania

de Anca Bilas valabil la 22 Dec 2024
Intrebare: In cazul unei societati platitoare de TVA, inregistrata in Romania, care il are pe administrator (cu contract de mandat pe salariu minim) plecat in Germania pentru a presta activitate de transport marfa local de aproximativ 5 luni, cu o factura pe luna catre clientul din Germania, iar ca si cheltuiala are diurna externa pentru acest transport, trebuie obtinut formularul A1?
20Dec2024

Costul materialelor degradate suportate de catre client

de Stan Cosmina valabil la 20 Dec 2024
Intrebare: Societatea noastra detine un material uzat moral (care nu mai poate fi folosit in productie, deoarece clientul nu a mai plasat comenzi). Clientul este de acord sa il plateasca si ne-a emis o comanda in acest sens. Totusi, clientul este din SUA.Cum putem sa il facturam?
16Dec2024

Cheltuieli accesorii

de Monica Cernea valabil la 16 Dec 2024
Intrebare: O societate A, a carui asociat unic este o firma B din Finlanda, care este si client unic al societatii A, doreste sa refactureze costuri (diurna, hotel, avion etc.) legate de business trip-uri efectuate de catre angajatii societatii A, din Romania catre subsidiara din Suedia (firma C), a firmei mama din Finlanda (firma B). Practic, cativa angajati se deplaseaza si ofera suport entitatii din ...
14Dec2024

Regim fiscal TVA. Achizitie si facturare/refacturare transport bunuri din stat tert

de Amelia Dumitras valabil la 14 Dec 2024
Intrebare: Achizitionam servicii de transport international aerian China - Otopeni. Aceste servicii de transport aerian trebuie sa le refacturam la un client persoana juridica romana, aflata pe teritoriul Romaniei.Ce regim de TVA trebuie aplicat acestor servicii de transport?
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
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1960
1961
1962
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2032
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2035
2036
2037
2038
2039
2040
2041
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2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
12
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14
15
16
17
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31
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